K. N. Saikia, J. - (1.) This appeal by certificate is from the Judgment of the Calcutta High Court dated 2-1-1975 dismissing the appeal No. 137 of 1974.
(2.) The second is a share holder and Director of the first appellant Comoany M/s. Spences Hotel Pvt. Ltd. hereinafter referred to as the Company, having its registered office, and carrying on the business of running a hotel, bar and restaurant, at No. 4 Wellesley Place Calcutta. The said hotel, bar and restaurant have been provided by the Company with air-conditioning through a central air-conditioning plant which, according to appellants, would normally run between months of March and October each year remaining unused for the rest of the year.
(3.) The second respondent, Collector of Calcutta by his Memo No. 4600 (86) A.T. dated November 9, 1972, directed the Company to make ad hoc payment of tax under the provisions of the West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972 (W.B. Act XXI of 1972) hereinafter referred to as the Act, calculated at the flat or fixed rate of an annual sum of Rs. 100/- for every 10 sq. metres or part thereof in respect of so much of the floor area of the hotel which was provided with luxury i.e. air-conditioning. Again by Memo No. 116I/A.T. dated 13-3-1973 the second respondent called upon the Company to expedite the submission of the blue print of the space provided with means for air-conditioning, failing which appropriate legal action would be taken. The second appellant submitted a representation showing that the tax was discriminatory and, therefore, illegal and void, but the second respondent by his Memo No. 5166/A.T. dated 22-12-1972 replied that there was nothing discriminatory in it.;